LOYOLA HIGH SCHOOL,KOLKATA vs. ITO (EXEMPTION), WARD - 1(4), KOLKATA, KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

condoned, then, the assessee would fulfil all 9 Loyola High School ingredients of section 11(2) for claiming accumulation. In other words, it has filed form 10 within due date of filing return u/s 139(1). This is the first condition. The second condition is that return should be filed within due date u/s 139(1). This delay

PAHALAMPUR SAMABAY KRISHI UNNAYAN SAMITY LTD., ,HOOGHLY vs. ITO, WARD 23(1), , HOOGHLY

In the result, the appeal of the assessee is allowed

Bench: Shri George Mathan & Shri Rajesh Kumarassessment Year: 2019-20 Pahalampur Samabay Krishi Ito, Ward-23(1), Hooghly Unnayan Ltd.

delay in filing the appeal is hereby condoned and we proceed to dispose of the appeal on merits. Pahalampur Samabay Krishi Unnayan Ltd. 4. It was the submission that the only issue in the appeal is against the action of the ld. CIT(A) in confirming the intimation issued u/s 143(1) of the Act wherein the assessee has been

NABARUN S K U S LTD.,NADIA vs. I.T.O.WARD-41(1), KRISHNANAGAR

Appeal of the assessee is allowed

section 139.\n3. Applications have been received in the Central Board of Direct Taxes (hereafter\nreferred to as 'the Board\") from co-operative societies claiming deduction u/s 80P\nof the Act for various assessment years from AY 2018-19 10 AY 2022-23,\nregarding condonation of delay

M/S. JEEVANDARSHI MARKETING PVT. LTD.,KOLKATA vs. I.T.O., WARD - 6(2), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: Shri Rajesh Kumar, Hon’Blei.T.A. No. 509/Kol/2022 Assessment Year: 2019-2020 M/S. Jeevandarshi Marketing Pvt. Ltd. Income Tax Officer, Ward-6(2), Kolkata 4Th Floor Vs 9, India Exchange Place Kolkata - 700001 [Pan : Aaacj8585A] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sunil Surana, A/R Revenue By : Shri P.P. Barman, Addl. Cit, D/R सुनवाई क" तारीख/Date Of Hearing : 24/11/2022 घोषणा क" तारीख /Date Of Pronouncement: 28/11/2022 आदेश/O R D E R Per Shri Rajesh Kumar: The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The National Faceless Appeal Centre, Delhi (Hereinafter The “Ld. Cit(A)”) Dt. 23/08/2022, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2019-2020. 2. The Sole Issue Raised By The Assessee Is Against The Order Of The Ld. Cit(A) Confirming The Order Of The Assessing Officer Wherein The Assessing Officer Had Disallowed The Carry Forward Of Business Loss Of Rs.72,96,597/- On The Ground That The Return Was Filed On 01/11/2019 Whereas The Due Date Of Filing Was On 31/10/2019. 3. Facts In Brief Are That The Assessee Filed The Return Of Income On 01/11/2019 Declaring Total Loss At Rs.72,96,596/-. The Same Was Processed By The Central Processing Centre (Cpc), Bengaluru U/S 143(1) Of The Act Vide Intimation Dt. 30/04/2020, Wherein The Claim Of The Assessee Of Carry Forward Of Loss To Subsequent Year Was Rejected On The Ground That The Return Was Filed On 01/11/2019. 4. Aggrieved The Assesse Carried The Matter In Appeal Before The Ld. Cit(A). The Ld. Cit(A) Simply Dismissed The Appeal Of The Assessee By

139(1) for filing the return of income. Therefore, time limit for filing the return of income is neither inflexible nor inelastic. Thus, the provisions of section 80AC are directory and even the Board may, under the provision of section 119, condone the delay

D.C.I.T CIR - 2,KOLKATA, KOLKATA vs. M/S AMRI HOSPITAL LTD, KOLKATA

In the result, Revenue’s appeal is partly allowed for statistical purpose and that of assessee’s CO is allowed for statistical purpose

Bench: Shri Aby.T Varkey & Shri Waseem Ahmed

section 115JB of the Act. It immediately filed the CO on the advice of the consultant when it was received. In the aforesaid facts & circumstances we find that there is nothing to suggest any deliberate or intentional delay in filing the appeal to the Hon’ble ITAT. The assessee had nothing to gain by delaying the application. The assessee filed

D.C.I.T CIR - 6,KOLKATA, KOLKATA vs. M/S KILBURN ENGINEERING LTD, KOLKATA

In the result, appeal by the revenue is dismissed

Bench: Hon’Ble Shri N.V.Vasudevan, Jm & Shri Waseem Ahmed, Am ] Assessment Year : 2009-10

condone the delay in filing the appeal by the revenue. ITA No.1987/Kol/2013-M/s. Kilburn Engineering Ltd. A.Y.2009-10 4. As far as the issue raised by the revenue in the grounds of appeal is concerned, the same relates to eligibility of the assessee’s for exemption u/s 54G of the Income Tax Act, 1961 (Act) in respect of a sum of Rs.10

SURESH KUMAR PODDAR,KOLKATA vs. I.T.O., WARD - 63(4), KOLKATA, KOLKATA

In the result, appeal of the assessee is allowed

Bench: SHRI RAJESH KUMAR (Accountant Member)

condone the delay and admit the appeal for adjudication. 3. At the time of hearing, the assessee raised the following grounds which is extracted below: “1. That the Order passed u/s 250 is bad in law as well as on facts of the case. 2. That the Ld. CIT(A), NFAC, erred in law as well as in facts

INDIAN EX-SERVICE LEAGUE(W.B.),KOLKATA vs. CIT (EXEMPTION), KOLKATA , KOLKATA

In the result, the appeal of the assessee is allowed

Bench: Shri Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2018-19 Indian Ex-Services Ito (Exemption), Ward- League, (W.B.) 1(1), Kolkata. Cp/7/3, Block-Cp, Vs. Sector-V, Salt Lake City, Kolkata -700 091. Pan: Aaati 3629 R (Appellant) (Respondent) Present For: Appellant By : Shri Amiya Kumar Sahu, Advocate Respondent By : Shri Biswanath Das, Acit Date Of Hearing : 07.09.2022 Date Of Pronouncement : 24.11.2022 O R D E R Per Sonjoy Sarma, Jm: This Is An Appeal Preferred By The Assessee For A.Y. 2018-19 Is Directed Against The Order Of Ld. Cit(A), National Faceless Appeal Centre Dated 17.09.2021 U/S 143(1) Of The Income-Tax Act, 1961. The Assessee Has Taken The Following Grounds Of Appeal: “I. For That The Cit(A) Fails To Understand That The Tax Is Payable On Income Not On Gross Receipts Thus Disallowance Of Revenue Expenditures Pent Is Unlawful, Whimsical Based On Surmises & Thus Order Passed By The Cit(A) Confirming The Assessment Order Is Liable To Be Set Aside.

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form No. 10B for years prior to AY. 2018-19, The commissioner of Income-tax are authorized to admit and dispose off by 31-3-2020 such applications for condonation of delay

DURGAMONDAP SAMABAY KRISHI UNNAYN SAMATI LTD. ,ITO, WARD NO-49(1), KOLKATA vs. ITO, WARD NO- 49(1), KOLKATA. , KOLKATA

In the result, the appeal filed by the assessee is allowed

Bench: Pradip Kumar Choubey & Sri Sanjay Awasthi

139(4) of the Income Tax Act. 2. For that the Ld. CIT(A) ought to have considered that the reason for belated filing of return of income was beyond the control of the society, the return was filed in delay due to ignorance and delay in statutory audit. Auditor of statutory audit is allotted from cooperative audit directorate Government

M/S. KALYAN EDUCATIONAL SOCIETY,BUDBUD, BURDWAN (EAST) vs. A.C.I.T., CIRCLE - 2, DURGAPUR, DURGAPUR

In the result, the appeal of the assessee is allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmai.T.A. No. 106/Kol/2023 Assessment Year: 2020-2021 M/S. Kalyan Educational Society,..............Appellant Budbud Bye Pass (North), Distg. Bardhaman-713403 [Pan: Aabtk2860K] -Vs.- Assistant Commissioner Of Income Tax,....Respondent Circle-2, Durgapur, Aayakar Bhawan, Durgapur, West Bengal Appearances By: Shri S.K. Tulsiyan, Advocate, Smt. Puja Somani, C.A., Appeared On Behalf Of The Assessee Shri Subhrajyoti Bhattacharjee, Cit (Dr), Appeared On Behalf Of The Revenue

section 139 of the Act is condoned. (ii) In all other cases of belated applications in filing Form No.10B for years prior to AY 2018-19, The commissioner of Income- Tax arc authorized to admit and dispose off by 31.03.2020 such applications for condonation of delay

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

section 139(1), the assessee cannot be visited with penalty. Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti 11. Relying upon both these decisions, we allow all these appeals of the assessee and delete the penalties. 12. The Registry has pointed out a delay of 95 days in filing these appeals, but actually there

BENI PRASAD LAHOTI,HOWRAH vs. DCIT, CC-2(2), KOLKATA

In the result, all the appeals of the assessee are allowed

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

section 139(1), the assessee cannot be visited with penalty. Assessment Years: 2008-2009, 2009-10, 2010-2011, 2012-2013 Beni Prasad Lahoti 11. Relying upon both these decisions, we allow all these appeals of the assessee and delete the penalties. 12. The Registry has pointed out a delay of 95 days in filing these appeals, but actually there

M/S. ELCON ESTATE PVT. LTD.,KOLKATA vs. I.T.O., WARD - 13(1), KOLKATA

In the result, the appeal filed by the assessee is allowed for statistical\npurposes

delay in filing of Form 10-IC as per Rule 21AE of the Rules for the previous year relevant\nto A.Y 2021-22 is condoned in cases where the following conditions are satisfied:\n(0 The return of income for AY 2020-21 has been filed on or before the due date\nspecified under section 139

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condoning the delay is liable to be quashed and/or set aside. III. FOR THAT the appellant being a very senior citizen suffering from various deceases including on account of the fact that the appellant was required to travel to Hyderabad in connection with eye operation of his wife and the said fact was duly submitted before the first Appellate Authority

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condoning the delay is liable to be quashed and/or set aside. III. FOR THAT the appellant being a very senior citizen suffering from various deceases including on account of the fact that the appellant was required to travel to Hyderabad in connection with eye operation of his wife and the said fact was duly submitted before the first Appellate Authority

DILIP KUMAR PRAMANIK,KOLKATA vs. I.T.O., WARD - 25(1),, KOLKATA

In the result, all the three appeals filed by the assessee are partly allowed for statistical purposes

Bench: Shri George Mathan & Shri Rakesh Mishra

condoning the delay is liable to be quashed and/or set aside. III. FOR THAT the appellant being a very senior citizen suffering from various deceases including on account of the fact that the appellant was required to travel to Hyderabad in connection with eye operation of his wife and the said fact was duly submitted before the first Appellate Authority

D.C.I.T CC - XXIII,KOLKATA., KOLKATA vs. M/S SINGHAL ENTERPRISES PVT LTD., KOLKATA

In the result, both appeal of Revenue stand allowed

Bench: Shri N.V.Vasudevan & Shri Waseem Ahmed

condone the delay occurred in filing the income tax return. The ld. DR vehemently supported the order of the AO. On the other hand the ld. AR filed a paper book which is running from pages 1 to 77 and submitted that there was some dispute with regard to the partition of the family property, so the delay occurred which

SUDHA DHOOT,KOLKATA vs. AO WARD 40 (4), KOLKATA

In the result, the appeal of the assessee is dismissed

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishraassessment Year: 2018-19

section 21 (1) (appeal from special court to HC) of NIA Act that no appeal shall be entertained after expiry of 90 days. Thus, an application seeking to condone delay beyond 90 days in filing an appeal against the judgment, sentence, order, not being an interlocutory order passed by a special court is maintainable on sufficient cause being shown